As noted below, SLAs are used between a department and its key customers/clients. As an internal audit, our main client is the audit committee. We present to the audit committee a preliminary plan identifying areas at risk and our audit plan in these areas. We will then provide updates later this year. Our KPIs are measured in a few ways, first the number of results per audit unit (i.e. the number of audit reports issued), the number of problems by industry and degree of severity (type 1, type 2, etc.), a summary of audits with improved needs or unsatisfactory evaluations, and we did an investigation of the units we audited. The last point is something we do, where we list what we believe, it`s value added and we give them an estimate of what it would have cost them to have outside service (basically, we take 100 x hours), and then they rank us 1-4 on the extent to which they agree/no, that we provided that value. Very good question, we currently have no MS or SA, but I would be very interested to learn more and see an example. I think this could be a very good way to reiterate (among other things) that the responsibility for controls lies with management and how we want to help them achieve their goals through internal testing and advice. Arrive in a timely manner with SOX.
So my question for the group is that someone uses SLAs for your internal audit group, and if so, you could give an example for others. I would be willing to create a dedicated page on AuditNet for both internal audit and other departments if there is enough interest. In our organization, each audit protocol describes scope, objectives, results, approach, etc. It also includes our budgeted, cost and signed by the auditor and audit. This is considered an ALS for each test performed. A full service level agreement is an essential condition for providing or maintaining an important service. It simply defines the parameters of the delivery of this service for the benefit of both parties. Because we are a public sector organization, we use ALS as a basis for providing services with our clients, as contracts would not be legally binding. Do you have examples of service plans and service contracts for internal audit services? The quality of the agreement is therefore of considerable importance.